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<h1>Section 94 Amendment: Aligns Valuation of Imported Goods with Domestic Goods for Taxation under Customs Tariff Act, 1975.</h1> Section 94 of the Finance (No. 2) Act, 2009 amends section 3 of the Customs Tariff Act, 1975. It introduces a proviso in sub-section (2), stating that for articles imported into India, if the Central Government has set a tariff value for similar articles produced domestically under section 3(2) of the Central Excise Act, 1944, the value of the imported articles will be considered as that tariff value. This amendment aligns the valuation of imported goods with domestically produced goods for taxation purposes.